Subject. The article addresses the information and analytical system for internal control purposes of an insurance company. Objectives. The aim is to evaluate the effectiveness of software products for internal control of insurance companies, to develop parameters of indicators for information and analytical system’s evaluation. Methods. We employ general scientific research methods. The study was conducted on the basis of insurance companies using a particular software product. Results. We reviewed the specifics of software products in the context of parameters that characterize the functional completeness to support the processes of internal control of an insurance company. We developed parameters of indicators to evaluate the information-analytical system, formulated strategic goals and objectives of the system under consideration. Conclusions. The advantage of the proposed system of indicators and evaluation parameters is to assess the functional completeness of the information-analytical system in relation to the objectives of internal control of the insurance company.
Keywords: information and analytical database, internal control
References:
Yudina T.N. [Digitization as modern trend of Russian Federation economy: Pro et contra]. Gosudarstvennoe i munitsipal'noe upravlenie. Uchenye zapiski SKAGS =State and Municipal Management. Scholar Notes,2017, no. 3, pp. 139–143. URL: Link? (In Russ.)
Kevorkova Zh.A. [Strategic audit of information technologies as a tool for improving the effectiveness of internal control]. Bukhgalterskii uchet i nalogooblozhenie v byudzhetnykh organizatsiyakh = Accounting and Taxation in Budget Organizations, 2020, no. 12, pp. 14–23. URL: Link? (In Russ.)
Kovaleva T.Yu. [Information analytical management systems of cluster spatial development in regions: Analysis and priorities for improvement]. Vestnik Permskogo universiteta. Ser.: Ekonomika = Perm University Herald. Economy, 2020, vol. 15, no. 1, pp. 84–109. URL: Link? (In Russ.)
Kasatkina E.V., Vavilova D.D. [Information-analytical system to forecast the factors of regional development]. Problemy upravleniya = Control Sciences, 2015, no. 4, pp. 25–34. URL: Link? (In Russ.)
Kotilko V.V. [What information and analytical system is needed in Russia?]. Teoriya i praktika sovremennoi nauki, 2020, no. 9. (In Russ.) URL: Link
Simionova N.E., Simionov R.Yu. [Information and analytical management system for a construction organization: Principles, indicators, performance assessment]. Nedvizhimost': ekonomika, upravlenie = Realty: Economy, Management, 2020, no. 3, pp. 33–39. URL: Link# (In Russ.)
Vartanova M.L. [Formation of an information and analytical system in the field of science and education]. Delovoi vestnik predprinimatelya = Entrepreneur's Business Herald, 2020, no. 1, pp. 12–14. URL: Link? (In Russ.)
Dadykina O.V. [Improving the methodology of complex analysis and assessment of the level of enterprise economic security based on the information and analytical system of indicators]. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta = Vestnik of Samara State University of Economics, 2021, no. 2, pp. 44–50. URL: Link (In Russ.)
Kimball R., Caserta J. The Data Warehouse ETL Toolkit: Practical Techniques for Extracting, Cleaning, Conforming, and Delivering Data. Wiley Publishing Inc., 2004.
Kuzmin O.Ye., Adamiv M.Ye., Shpak Yu.N. Harmonization of Information Support of Socio-Economic Diagnostics of Business-Structures under the Conditions of European Integration. Науковий вісник Полісся, 2017, no. 3-1, pp. 41–47.
Rogozin E.A., Kadnova A.M. [Assessment of a probabilistic indicator of the quality of functioning of information security systems in automated systems]. Okhrana, bezopasnost', svyaz' = Safety, Security, Communication, 2020, no. 5-3, pp. 270–273. (In Russ.)
Botsvin S.A., Masalkin A.A., Pavlov A.A., Khvatkov V.A. [Justification of the indicators system for assessment the Russian armed forces military staff accounting automated systems functioning efficiency]. Vozdushno-kosmicheskie sily. Teoriya i praktika, 2021, no. 17. (In Russ.) URL: Link?
Turgaeva A.A. [Digital platform creation in the insurance business to increase the efficiency of the internal control system]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2021, vol. 20, iss. 6, pp. 1177–1190. (In Russ.) URL: Link
